Daylight Savings and UNIX?

Anonymous asks: "My company recently asked me to write them a report on how UNIX properly handles the switch to Daylight Savings Time, and back again. When our systems administrators received the report, I was somewhat surprised. Many of them weren't aware that 'cron' would run the affected jobs twice in the fall, and not at all in the spring. Apparently, the man pages on some operating systems, like Solaris, aren't forthcoming with details. Others groups, like database administrators, are completely unaware of the differences between epoch time and wall clock time. Are even technical users ignorant on how UNIX handles time, time zones, and time conversion?"